Mensuração do impacto dos indicadores de ativos intangíveis em startups da cidade de Santa Maria

Abstract

Because they present themselves as a competitive advantage, intangible assets are a very important part of a company. Given this, the high level of innovation and use of technology of startups, the measurement of intangible assets enables the boost of results. This research aimed to understand the impact of intangible assets on startup decision-making. For this, an extensive literature review was carried out to deepen knowledge about intangible assets and startups, in addition to a systematic literature review to identify the main indicators of intangible assets present in the literature. After acquiring the necessary knowledge, ten startup managers and two coordinators of innovation environments in Santa Maria were interviewed. It was found that intangible assets are little known by managers and not used, presenting a great opportunity for improvement with regard to intangible asset indicators and measurement tools.